– see also Commodity futures; Gaming and gaming machines; Betting, gaming and lotteries; Betting, gaming, dutiable machine games and lotteries

Excise duties

Bingo duty

Commentary – Essential Tax Companion ¶77150 ; Essential Tax Companion ¶77190

Gaming duty

Commentary – Essential Tax Companion ¶77150 ; Essential Tax Companion ¶77200 ; Essential Tax Companion ¶77210

General betting duty

Commentary – Essential Tax Companion ¶77150 ; Essential Tax Companion ¶77170

Generally

Commentary – Essential Tax Companion ¶77150

Machine games duty

Commentary – Essential Tax Companion ¶77220

New rules (1 December 2014)

Commentary – Essential Tax Companion ¶77160

Pool betting duty

Commentary – Essential Tax Companion ¶77150 ; Essential Tax Companion ¶77180

Remote gaming duty

Commentary – Essential Tax Companion ¶77210

Scope of gaming duty

Commentary – Essential Tax Companion ¶77200

General betting duty

Commentary – Essential Tax Companion ¶77150

Pool betting duty

Commentary – Essential Tax Companion ¶77150

Remote gaming duty

Commentary – Essential Tax Companion ¶77150

Winnings

Generally

Commentary – Essential Tax Companion ¶15020

Value added tax

Commentary – Essential Tax Companion ¶68810